ngân hàng thương mại cổ phần sài gòn hà nội shb báo cáo tài chính hợp nhất quý 3 năm 2013 td bảng cân đối kế toán

Cac khoan thu nhap va chi phi bang ngo4i te cua Ngan hang dugc hach toan bang VND theo ty gia vao ngay Oat sinh th6ng qua giao dich mua ban ngo4i te.. Chenh lech tS, gia phat sinh do quy

101 SHB SODA par , flexible sertullOns

NGAN HANG THLAING MAI CO PHAN SAI GON - HA NQI

77 Tran Hung Dao - Quart Hoan Kiem - Ha N6i

Bao cao tai chinh hup nhilt Quj, III nam 2013

MAu so: Q-Ola Tel: 04.39423388 Fax: 04.39410942

TD - BANG CAN DOI ICE TOAN

Ma chi Thuyet Chi tieu

tieu minh SO cuOi ky

Dan vj tinh: VND

SO dau nam

A TAI SAN

I Tien met, yang byc, da quj, 110 15 623,083,804,931 484,886,843,676

II Tien gill tyi NHNN 120 16 1,784,359,826,247 3,031,869,478,896 III Tien, yang girl tai cac TCTD khfic va cho vay cac TCTD khfic 130 17 18,961,441,701,651 29,862,247,689,870

1 Ti&t, yang girt tai cac TCTD khac 131 5,857,046,281,215 20.996,607,849,870

2 Cho vay cac TCTD khac 132 13,144,085,001,951 8,890,044,000,000

3 Dv ph6ng rut ro cho vay cac TCTD khac 139 (39,689,581,515) (24,404,160,000)

IV Chirng khoan kinh doanh 140 18 36,137,812,839 13,387,278,997

2 Dv ph6ng giam gia chUng khoan kinh doanh 149 (23,938,873,648) (27,177,062,665)

V Cie cong cy tai chinh phai sinh va cac tai san tai chinh khac 150 19 5,846,612,060

1 Cho vay khach hang 161 20 65,487,354,474,974 56,939,724,328,665

2 Dv phong rui ro cho vay khach hang 169 21 (1,743,314,884,459) (1,250,430,830,861)

VII Chun khoan dAu ttr 170 22 14,669,905,849,834 12,699,275,940,349

1 Chimg khoan dau to sari sang de' ban 171 8,918,837,200,346 8,418,595,920,125

2 Chimg khoan au to giu d6n ngay dao hart 172 5,760,197,088,505 4,790,543,803,540

3 Dv ph6ng giam gia chimg khoan au to 179 (9,128,439,017) (9,863,783,316) VIII GO von, dau ttr did han 210 23 358,872,725,396 391,703,076,159

3 Dau to vao cong ty lien ket 213

5 Du ph6ng giam gia dau to dai hart 219 (51,968,799,979) (43,622,883,398)

1 Tai san c6 dinh hCru hinh 221 24 337,026,192,366 398,882,910,853

a Nguyen gici TSCD hiru hinh 222 630,549,369,890 700,243,028,124

b Hao mon TSCD hiru hinh 223 (293,523,177,524) (301,360,117,271)

2 Tai san c6 dinh thug tai chinh 224

3 Tai san co dinh vO hinh 227 25 3,721,508,800,901 3,728,243,804,805

a Nguyen gia TSCD v6 hinh 228 3,835,262,095,139 3,817,078,738,298

XI Titi san Co 'iliac 250 26 12,444,145,777,722 10,146,519,975,976

2 Cac khoan lai, phi phai thu 252 5,613,745,705,749 4,460,580,779,664

5 Cac khoan du phong rui ro cho cac tai san Co nOi bang khac 259 (71,499,957,656) (64,728,116,668)

Ninh THE Lan Phtrang

Ha nOi, Ngity thong nom 2013

s\ Tang Giant DOc

MA chi Thuyet tieu minh

B NO PHAI TRA VA VON CHU SO HIV

I Cite khoan nq Chinh phu va NHNN

II Tien OH va vay cua cac TCTD khic

1 Ti6'n gui cua cac TCTD khac

2 Vay cac TCTD khac

III Tien girl cua khach hang

IV Cie cong cy tai chinh phai sinh va cac khoin nq tai chinh khac

V Van tai try, uy thac dau ttr, cho vay ma TCTD phai chin rui ro

VI Ph& hanh giAy to ce gia

2 Thud TNDN hoan 14i phai tra 372

3 Cac khoan phai tra va cong nq khac 373

4 Chenh Lich danh gia lai tai san 440

VIII Lvi ich cua ca &mg thieu so 700

TONG Ng PHAI TRA VA VON CHU SO HtrIJ 800

CAC CHI TIEU NCO/fa BANG

Cam kdt trong nghi'dp vu L/C 912

SO cutli ky SO diu nom

14,502,363,736,874 21,777,251,159,172

2,750,345,736,874 15,505,603,159,172 11,752,018,000,000 6,271,648,000,000

80,583,385,157,918 77,598,519,536,959 6,042,266,955

463,953,806,027 385,245,424,157 8,831,521,658,982 4,370,388,535,054 2,334,647,063,082 2,897,397,104,113

1,337,503,436,517 1,944,532,394,718

645,209,784 945,197,837,031 911,406,547,643 51,945,789,534 40,812,951,968

106,721,913,689,838 107,028,801,759,455 10,039,644,444,332 9,506,049,673,110

8,962,251,608,400 8,962,251,608,400 8,865,795,470,000 8,865,795,470,000 101,715,710,000 101,715,710,000 (5,259,571,600) (5,259,571,600)

517,732,620,835 517,731,619,529 (63,626,871,906)

8,588,743 623,287,087,003 26,057,856,438

2,751,396,448 2,761,890,401 116,764,309,530,618 116,537,613,322,966

7,396,455,692,238 5,287,168,458,408

332,554,000,000 35,554,000,000 1,911,891,874,183 336,437,333,181 5,152,009,818,055 4,915,177,125,227

NGAN HANG TMCP SAL CON - ILA NQI

77 Tra'n Hung Dirto - Qua'n Hoan Klein - Ha NOi

Tel: 04.39423388 Fax: 04.39410942

Bao cao tai chin!' lip obit Quy III nam 2013 N•ti Q-02a

TD - BAO CAO KET QUA HOAT BONG KINH DOANH - QU'i7

Chi tieu Ma chi tieu Thuyet

I Thu nhtip tit 151 \fa cac khoan thu nhap tueng to 01 33 2,060,368,100,101 8,187,244,970,751 6,906,623,975,481 9,138,834,287,050

2 Chi phi liii va cac chi phi Wang tu lai 02 34 1,510,252,137,253 7,802,353,847,423 5,278,139,371,408 7,755,855,218,257

I Thu nhap Iii thuan 03 550,115,962,848 384,891,123,328 1,628,484,604,073 1,382,979,068,793

3 Thu iillp Ur heat (King dich vu 04 53,454,055,241 99,608,059,464 146,191,321,695 211,936,375,894

4 Chi phi hoat deng dich vu 05 13,431,390,590 74,585,570,584 38,344,732,634 90,956,303,940

II Lai/I4 thuan tir boat tiling dich vu 06 35 40,022,664,651 25,022,488,880 107,846,589,061 120,980,071,954

III Lai/I8 thuan Hi• boat dling kink doanh ngoai hlii 07 36 38,359,371,493 5,466,802,936 130,317,951,907 37,900,931,992

IV Lai/I& Blain tir mua ban cla•ng khofin kink doanh 08 , 9,999,276,930 6,865,864,787 (2,973,227,803) 9,475,437,140

V Lai/Iii thuan tit mua ban cluing • khofin &Au tu• 09 (3,069,064,975) (5,391,549,613) (11,532,900,855) (4,423,083,588)

5 Thu nhap tit heat Ong khac 10 14,414,133,600 27,132,232,212 73,884,480,147 143,059,093,227

6 Chi phi heat deng khac 11 5,215,418,919 10,349,859,396 12,078,748,467 37,652,247,848

VI Lai/I8 thtdin tir boat Ong khac 12 9,198,714,681 16,782,372,816 61,805,731,680 105,406,845,379

VII Thu nitap li• Op von, mua co phAn 13 37 1,684,594,978 4,088,913,995 2,906,461,628 5,342,297,945

VIII Chi phi hoat Ong 14 38 378,989,968,693 1,052,364,438,329 1,261,854,701,446 1,656,504,311,206

IX Lcti nhuan thuan tir hoat tiling Unit doanh truirc 15

chi phi du• pitting riii ro tin dung 267,321,551,913 (614,638,421,200) 655,000,508,245

1,157,258,409

X Chi phi thy [thong rid ro tin dung 16 (46,934,658,099) 1,092,121,595,446 (59,938,479,295)

1,106,423,177,893

XI Tiing hyi nhuan trt•lic thue 17 314,256,210,012 (1,706,760,016,646) 714,938,987,540 (1,105,265,919,484)

7 Chi phi [hue TNDN hien hanh tarn tinh 18 78,140,737,955 33,924,222 174,599,508,012 178,288,534

8 Chi phi 'hue TNDN hoan lai 19

XII Chi phi time TNDN tam tinh 20 78,140,737,955 33,924,222 174,599,508,012 178,288,534

XIII Lui nhuan sau thue 21 236,115,472,057 (1,706,793,940,868) 540,339,479,528

(1,105,444,208,018) XIV LO ich cfia co dling Met, se) 22

XV Lai co ban teen co phieu 23

(*) S8 lieu thu that), chi phi Quy 111.2012 bao Om ph: t sink guy 111.2012 cilia SHB vii so phat sink 9 thing ctia IIBB nhan ve sau sip nhap

: ::-!:,'0 27 -8-,,,-:11(1.,n(51, ngio,10 dicing /0 nam 2013 , .-2.1.:fr 1,-

Bao c>fo tai chfnh hgp nhAt Quy III nam 2013 Mau s6: Q-03a

SHB

Solid partners flexible solutions

NGAN HANG TMCP SAI CON - HA NQI

77 Iran Hung Dao - Quin Haan Mem -HANOI

I LIM CHUYEN TIEN Tic HOAT DQNG KINH DOANH

1 Thu nhap 181 va cac khoan thu nhap tuong to nhan duqc 01 5,613,410,258,235 10,774,676,368,707

2 Chi phi lai va cac chi phi tuong to di trd 02 (5,885,748,549,770) (10,670,980,176,475)

3 Thu nhap tit hoat dOng dish vµ nhan duqc 03 107,846,589,061 120,980,071,954

4 Chenh lech s6 tien thus thu/thqc chi tir hoat dOng kinh doanh 04

27,222,112,422

6 Tien thu cac khoan nq di duqc xir 1y xoa, b6 dap bang ngu8n du 06

phOng dui ro

2,315,192,810 3,120,076,001

7 Tien chi tra cho nhan vien va hoat dOng quan 1Y, cong vti (*) 07 (1,176,686,574,680) (1,567,483,372,836)

8 Tien thue thu nhap thus nOp trong ky (*) 08 (81,589,727,453) (298,221,285,634) Luu chuyen tien than tir hoot dOng kinh doanh truiv nhumg 09

thay doi ve tai sin v8 von Itru dOng (1,249,199,821,254)

(1,508,641,433,233)

Nhttng thay doi v'd tai stin hopt ding

9 (Tang)/Giam cac khoan tien, yang gin va cho vay cac TCTD khac 10 11,659,726,624,108 (17,532,056,881,197)

10 (Tang)/Giam cac khoan v6 kinh doanh chimg khoan 11 (1,972,716,022,116) (4,839,099,147,944) (Tang)/Giam cac cong cu tai chinh phai sinh va cac tai sin tai

1,600,897,981

12 (Tang)/Giam cac khoan cho vay khach hang 13 (8,547,630,146,309) (17,920,404,129,323)

13 (Tang)/Giam nguOn du ph6ng de NI dap ton that cac khoan (tin 14

citing, chi:mg khoan, dau to dai han)

(6,845,725,233)

14 (Tang)/Giam khdc ve tai sin hoat dOng 15 (448,163,061,170) (4,218,495,107,676)

Mang thay cong n9' hoot dting

15 Tang/(Giam) cac khodn nq Chinh phu va 16 (1,384,953,736,805)

16 Tang/(Giam) cac khodn tien girl, tien vay cac TCTD 17 (7,274,887,422,298) 5,213,966,937,795

17 Tang/(Giam) tien gui cua khach hang (bao gom ca KBNN) 18 2,984,865,620,959 30,499,398,034,475 Tang/(Giam) phat hanh giay tb c6 gid (ngoai trir giAy tb cO gid Oat

hanh duqc tinh vao hoat ging tai chinh) 4,461,133,123,928

(6,936,315,092,578) Tang/(Giam) von tai trq, uy' thac dau tu, cho vay ma TCTD chiu rai

21 Tang/(Giam) khac v6 cong nq hoat dOng 22 170,075,451,515 2,888,172,376,539

22 Chi tir cac quST cad TCTD (*) 23

Luu chuyen tien than tie hoot dOng kinh doanh 24 (133,044,116,985) (15,610,665,371,643)

II LUt CHUYEN TIEN TU' HOAT DQNG DAU

1 Mua s&tn tai sin co dinh 25 (339,791,699,844) (1,804,522,114,807)

2 Tien thu to thanh ly, nhuqng bin TSCD 26 1,009,606,103 241,999,091

3 Tien chi tir thanh 1Y, nhuqng bin TSCD (*) 27

4 Mua sam bat dOng sin dau to (*) 28 1,668,765,305 (70,551,999,441)

5 Tien thu tit ban, thanh ly bat dOng sin dau to 29

6 Tien chi ra do ban, thanh ly bat Ong san dau to (*) 30

7 Tien chi dau tu, gOp von vat) cac don vi khac 31 (959,529,717,588)

8 Tien thu dau to, g6p von vao cac don vi khdc 32 8,000,260,483

Tien thu c0 tirc va lqi nhuan duqc chia tir cac khoan dau tu, gOp 33

9

von da: han

2,906,461,628 4,265,593,345 Lyn chuyin tien than tir hoot dOng dku to 34 (326,206,606,325) (2,830,096,239,400)

1

2 Tien thu tir phat hanh giay to c6 gia dai han c6 du dieu kien tinh 36

vao von tu c6 va cac khoan von vay dai han khac

3 Tien chi thanh toan giay to co gia dai han c6 du dieu kien tinh vao 37

von tu CO va cac khoan von vay dai han khac

4 Co tirc tra cho co citing, Iqi nhuan da chia (*) 38

5 Tien chi ra mua co phieu ngan qu'y (*) 39

6 Tien thu &roc do ban co phieu ngan city 40

Ltru chuyen tien thuAn tir hoot dAng tai chinh 41

IV Ltru chuyen tien thuAn trong ky 42

V Tien va die khan twang throng tien toi th2ri diem dAu ky 43

VI Dieu chinh inh htrerng cua thay dOi ty gia 44

VII Tien va cac khoan trong throng tien toi thbi diem car' ky 45

0 4,053,744,930,000

(823,910,680)

(823,910,680) (460,074,633,990) 11,666,557,900,461

11,206,483,266,471

(248,063,192,315)

0 3,805,681,737,685 (14,635,079,873,358) 20,213,490,554,419

5,578,410,681,061

Ha nCii, ngay thcing Wm 2013

co NG- THONG MAI CCPHAsN SRI CON-ICA 41

Vining Thanh Haydn Ninh Th• an Pinto•ng

NG;

ItONG

THUYET MINH BA.0 CAO TAI CHINH HOP NHAT

Cho Quy III nam 2013

SHB

Ngfin hang TMCP Sai Gan — HA Ni

THUYET MINH BAO CAO TAI CHINH HQP NHAT

III NAM 2013

1 Thong tin ve ngan hang

Giay phep hot dOng 0041-NH/GP ngay 13 thang 11 nam 1993

Giay phdp hog dOng do Ngan hang NhA nuac ViOt Nam cap Thai han hog dOng caa Ngan hang la 40 nam kek tir ngay cap giay phep dau tien

HOi dong Quin tri

Ong D8 Quang HiL

Ong Nguygn Van Le

Ong Tran Ngoc Linh

Ong Pham Wong Thai

Ong Pham Ngoc Tuan

Ba Dam Ngoc Bich

Ong Le Quang Thung

Ban kiC'm sok

Ong Pham Hoa Binh

Ong Nguy8n Hfru Dire

Ba Hoang Thi Minh

Ong Bui Thanh Tam

Ban TOng Giam dfic

Ong Nguy8n Van Le

Ong Dang Trung Dung

Ong Le Dang Khoa

Nguy6n Huy Tai

Thanh vien Thanh vien Thanh vien Thanh vien

'rang Giam d8c PhO T8ng Giam d8c Ph6 'rang Giam d8c Pho T8ng Gam d8c Ph6 fong Giam d6c Ph6 T8ng Giam doc kiem ke toan twang Pho T8ng Gam d8c

Tai bo nhiOrri ngay 5 thang 5 nam 2012 Tai bo nhiOm ngay 5 thang 5 nam 2012 Tai be) nhiOm ngay 5 thang 5 nam 2012 B8 nhiOm ngay 5 thang 5 nam 2012 B8 nhiOrn ngay 5 thang 5 nam 2012

138 nh*n ngay 5 thang 5 nam 2012 B6 nhiOm ngay 5 thang 5 nam 2012

Tai b8 nhiOm ngay 05 thang 05 nam 2012 Tai 1)8 nhiOm ngay 05 thang 05 nam 2012 B8 nhi6rn ngay 05 thang 05 nam 2012 Tai 13.8 nhiOni ngay 05 thang 5 nam 2012

Tai 1)8 nhi'esm ngay 21 thang 5 nam 2010 B8 nhiOm ngay 01 thang 9 nam 2006 B8 nhiOm ngay 10 thang 4 nam 2009 B8 nhi@r1 ngay 18 thang 02 nam 2013 B8 nhiOrri ngay 15 thang 3 nam 2011 B8 nhiem ngay 08 thang 06 nam 2012 B8 nhie;m ngay 9 thang 10 nam 2012

2 Dac di&n hot dOng cfia to chic tin dyng

Ngan hang Thung mai Co phan Sai GOn - Ha NOi (duoi day goi tat IA "Ngan hang") la mot

ngan hang thucmg mai c6 phan Vi't Nam thanh lap tai nu& COng hOa Xa hOi Chu nghia Vi& Nam

vai thei gian hog dOng la 40 nam theo 0041-NH/GP ngay 13 thang 11 nam 1993 cila Ngan hang Nha mrac ViOt Nam Ngay 28/08/2012 Ngan hang TMCP Nha Ha NOi (Ten vie't tat: HBB) chinh

SHB

porine,,,

Ngan hang TMCP Sai GOn — HA NOi

NHNN, vi vay so lieu thuyet minh cho ky nay la s6 lieu hop nhAt SHB, HBB cu, va 2 cong ty con (s6 lieu chua kiern toan), so lieu thuyet minh cho kSt truac la so lieu cua SHB va AMC

V6n dieu le cua Ngan hang tai ngay 30/09/2013 la 8,865,795,470,000 d6ng (Tam nghin tam tram sau lam ty" bay tram chin lam trieu b'On tram bay muoi nghin d6ng)

H6i so chinh cua Ngan hang dal tai SO 77 - TrAn Hung Dao - Q.Hoan Kiem - Ha N6i - Viet Nam Tai ngay 30/09/2013, Ngan hang c6 4.757 nhan vien (DAu nam 2013: 4.996 nhan vien)

3 Tom tit cac chinh sich k'e than chu yeu

Chuin intrc vi the di) ke toan ip dung

Ngan hang trinh bay cac bao cao tai chinh bang ang Viet Nam (VND) theo Lust cac T6 auk Tin dung, Luat sfra d6i va b6 sung mot s6 dieu trong Lust cac TO chirc Tin dung, cac chu'An mtrc ke toan Viet Nam va He thOng Ke toan cac t6 chi:re tin dung Viet Nam

KY Nu cao va dun vi tien te

KS/ bao cao cua Ngan hang bat du tit ngay 01/07/2013 va ket th6c vao ngay 31/09/2013 Dan

vi tien te sir dung trong ghi chep ke toan la d6ng Viet Nam (VND)

4 Nguyen tic ghi nh4n cac nghiep vu Wing ngoui to va quy doi

Theo he thOng ke toan cua Ngan hang, tat ca cac nghiep vu phat sinh cua Ngan hang dugc h4ch toan theo nguyen te Tai tiled diem cu6i nam, tai san va cong ng co ngutm g6c ngo4i to dugc quy d6i sang VND theo ty gia quy dinh vao ngay lap bang can d6i ke toan Cac khoan thu nhap va chi phi bang ngo4i te cua Ngan hang dugc hach toan bang VND theo ty gia vao ngay Oat sinh th6ng qua giao dich mua ban ngo4i te Chenh lech tS, gia do danh gia 14i cac tai khoan kinh doanh ngo4i te dugc h4ch toan vao bao cao Ket qua Hoat d6ng Kinh doanh va Igi nhuan a 14i Chenh lech tS, gia phat sinh do quy d6i cac tai san va cong no khac bang ngo4i te sang VND dugc xir 1T vao doanh s6 cua cac khoan muc tuong ling tren bang can doi ke toan vao ngay lap bao cao tai chinh

5 Chun khoan diu fir gill' den ngay dao han

Chirng khoan ng gift den ngay dao han la cac chirng khoan co kS/ han c6 dinh va cac khoan thanh toan c6 dinh hoac CO the xac dinh dugc va Ban TOng Giam d6c coy dinh va co kha nang gill den ngay dao han Ngan hang dang ghi nhan cac chung khoan nay theo gia g6c cong lai du thu trir lai ch6 phan b6 Gia tri phu tri hoac chiet khAu (neu co) cling dugc phan anh vac) gia tri ghi s6 cua khoan dAu tu Lai dugc dtr thu hoac phan b6 theo phuong phap &rang thang Chung khoan dugc gift den khi dao han se dugc xem xet ve kha rang giam gia Chang khoan dugc lap du phOng giam gia khi gia tri thi truemg nh6 hcm gia tri ghi so Dv phOng giam gia dugc ghi nhan vao bao cao ket qua hoat dOng kinh doanh

2

SHB

paetno, 1,e,We ,okslo,s

Ngfin hang TMCP Sai Gem — HA NOi

6 Chtimg khoan dau ttr san sang de" ban

Chimg khoan dAu to san sang de ban la cac chang khoan dugc gift trong thai gian khong An dinh trtrac, co the dtrorc ban cl6 dap tIng nhu c'au thanh khoan hoic de Ung ph6 vii tn.rang hop thay d6i lai suit, ti gia, hoic gia tri chung khoan Ngan hang clang ghi nhAn cac chUng khoan nay theo gia g6c cong lai du thu trim lai chi phan b6 Gia tri phi tr6i hoic chi& khAu (n6u co) cang dugc phan anh vao gia tri ghi s6 cua khoan dAu tu Lai dugc du thu hoc phan b6 theo phuang pita]) duang thing Cac chi:mg khoan nay dirge dinh gia dinh ky theo gia tri thi twang va du ph6ng giam gia tri se dugc lap khi gia tri thi twang nhO hart gia tri ghi s'6 Du phong giam gia dugc ghi nhAn vao bao cao Ice't qua hoat d6ng kinh doanh

7 Cluing khoan kinh doanh

ChUng khoan kinh doanh IA chfrng khoan ban dAu dugc mua va nam gift cho muc dich kinh doanh trong ngin han hoc n6u Ban Icing Giant d6c quy& dinh nhu vay Ngan hang clang ghi nhAn cac chi:mg khoan nay theo gia g6c vao ngay giao dich Trong cac ky tip theo, cac chimg khoan tip tuc dtrot ghi nhAn theo gia g6c Tuy nhien, gia tri thi twang cua cac chfrng khoan van dugc Ngan hang theo dOi d6 dinh gia ve khi nang giam gia khi gia tri thi true:mg thAp han gia g6c NgoAi trim twang hop kh6ng the xac dinh gia tri thi twang m6t cach chic chin thi gia tri ctia chi:mg dugc tinh clua tren nguyen gia sau khi trir di ton thAt uOc tinh (n6.1 co) Lai hoc 18 tin kinh doanh chang khoan dugc ghi nhAn tren bao cao kect qua hog d6ng kinh doanh theo s6 thuAn

8 Cac khoan cho vay

Cac khoan cho vay ngin han c6 ky hp dual 1 nam; cac khoan cho vay va cho thue tai chinh trung han co ky hart tin 1 nam an 5 nam va cac khoan cho vay va cho thue tai chinh dai hart co ky han tren 5 nam ke tir ngay giai ngan

Vic phan loci ng va lap du phOng rui ro tin dung dugc thuc hi6n theo Quy6t dinh s6 493/2005/QD-NHNN ngay 22 thang 4 nam 2005 va Quy& dinh s6 18/2007/QD-NHNN ngay 25 thang 4 nam 2007 dia Th6ng d6c Ngan hang Nha ntrac Vi6t Nam Cac khoan cho vay dugc phan thanh nam nhom ng can cu vao tinh hinh tra ng va cac y6u to dinh tinh nhu sau:

Nhom 1: Ng chit tieu chucin

• Cac khoan ng trong halt ma Ngan hang dinh gia la co du khi Wing thu h6i day cid ca g6c va lai dung thai hp;

• Cac khoan ng qua hp clued 10 ngay va Ngan hang dinh gia la co khi nang thu h6i day &I g6c va lai bi qua hp va thu h6i day cift gtic va lai dung thai hp con lAi;

Nh6m 2: Ncr can chit

• Cac khoan ng qua Ilan tin 10 ngay cl6n 90 ngay;

• Cac khoan ng di6u chinh ky hAn tra ng Ian dAu;

SHB

dne,s, ,cktIont

Ngfin hang TMCP Sal Gan — HA NOi

NhOtn 3: Na dtroi tieu chuan

tra no lan dAu phan loai vao nhom 2;

du theo hop d6ng tin dung;

Nhom 4: Nq nghi ngo

tra no dugc co cAu lai Ian dAu;

Nhom 5: Na có kith nang mat von

han tra no dugc co cAu lai lan dAu;

dugc co cAu lai !An thu hai;

hoac da qua han;

18/2007/QD-NHNN ngay 25 thang 4 nam 2007, d6i vai cac khoan no qua han, to chirc tin dung phan loai lai vao nhom no co run ro thAp hon khi Ngan hang danh gia la CO du kha nang thu h6i day CO

du g6c va lai; va khach hang co tai lieu, h6 so chirng minh cac nguyen nhan lam khoan ng nay qua hp dugc xt:r13%, khAc phuc Ngan hang chfi dOng to guy& dinh phan loai cac khoan ng vao cac nh6m nq run ro cao hon Wang frng vui mire d6 run ro khi xay ra mot trong cac truing hop sau day:

linh vuc kinh doanh;

va chinh xac de Ngan hang danh gia kha nang tra no cua khach hang

Dv phong riii ro tin dung: Viec tinh du ph6ng cu the dugc can cu tren cac fY le Op dung cho

tirng nhom ng nhu sau:

ICJ SHB

SO partners

Ngan hang TMCP Sai GOn — HA Ni i

&rang thing de trir din nguyen gia tai san trong su6t thai gian hitu dung Ink tinh nhu sau:

Quyen sir dung dat dugc khau hao theo phuang phap &rang thang phu hgp vii Giay chirng nhan quyen sir dung dal Quyen sir dung dat vo thai han dugc ghi nhan theo gia gec va khong tinh khau hao

10 Titn va cac khoan ttrcrng dirang tien

Tien va cac khoan Wong &rang tien bao g6m tien mat, yang, cid qu)%, tien giri thanh toan tai NI-1NN, tin phi& Chinh phu va cac giAy to CO gia ngan han dit dieu kien chi& khau vai NHNN, cac khoan tien giri thanh toan va tien giri, cho vay tai cac t6 chirc tin dung khac co thai han dao han khong qua 3 thang ke tir ngay giri

11 Cac cong cu tai chinh phai sinh

Cac cong cu tai chinh phai sinh dugc ghi nhan tren bang can d6i ke toan theo gia tri h9p dong

vao ngay giao dich, va sau 015 dugc dinh gia tai theo gia tri hqp 1)% Lai nhuan hoac to khi cac cong

Ngfin hang TMCP Sai Gan — Ha Ni i

cu tai chinh phai sinh dugc thuc hien dugc ghi nhan trong bao cao ket qua haat clang kinh doanh Lgi nhu4n hoac 10 chua thuc hien dugc ghi nh;an vao khoan muc chenh Lech danh gia lai cac cong

cu tai chinh phai sinh ten bang can ci6i ke toan va dugc ket chuyen vao ket qua hoat clang kinh doanh vao theyi diem cuai nam

12 Ghi nh4n thu nh4p/ chi phi Lai

Ngan hang ghi nh4n thu nh4p lai va chi phi lai tren bao cao ket qua hoat Ong kinh doanh tren co se'r dtr thu, du chi

13 Ghi nh4n thu ni4p tir phi vä hoa hong Bich vu

Ngan hang thu phi tir cac dich vu cung cap cho khach hang Thu nh4p tir phi c6 the chia thanh cac nh6m sau:

• Phi thu tie viec cung cap dich vu trong mot Mei gian What dinh: Phi thu tir 'iec

cung cap dich vu trong mat thoi gian nhat dinh dugc du thu trong suat thoi gian dO Phi nay bao gam phi quan 1)%, phi nhan ay thac, hoa hang va cac phi lien quan den cap tin dung,

quan 1S, tai san, phi quan ly danh muc va cac chi phi quail 1)', cling nhu phi to van khac

• Phi thu tir viec cung cap dich vu giao dich: Phi phat sinh tir viec dam phan va tham

gia dam phan cac giao dich cho mat ben thin ba, vi du nhu dan xe'p viec mua co phan hoac cac loci chirng khoan khac hoac mua lai doanh nghiep , dugc ghi nh4n khi hoan tAt giao dich lien quan Phi hoac mat phan cna khoan phi nay c6 lien quan den viec thuc hien mat cong viec nhat dinh se dugc ghi nhan khi hoan tAt dieu kien Mang ang

6

S“B

Ngan hang TMCP Sal Gen — Ha NOi

14 Thong tin bao cao bo ph4n

- Thong tin bao ea° bO plfa'n theo linh vvc kinh doanh:

Kinh doanh va huy &Ong von

Don vi: VND

Dich vu Tong Ong Tin dyng Dau tu

Cho giai doyn tie ngay 01 thong 07 din ngay 30 !hang 09 nom 2013

1 Doanh thu twc tip 1,690,473,861,808 287,895,041,591 175,161,957,214 33,241,953,044 2,186,772,813,657

Tai ngay 30 thcing 09 nom 2013

1 Tai san bo phan 79,597,812,793,362 19,417,151,758,387 12,494,589,914,217 29,723,850,000 111,539,278,315,966

2 Tai san phan 1)6 2,050,690,199,234 28,558,085,260 1,516,873,682,454 1,628,909,247,704 5,225,031,214,652

TZ1ng tai san 81,648,502,992,596 19,445,709,843,647 14,011,463,596,671 1,658,633,097,704 116,764,309,530,618

1 Ng phai tra bo phlan (188,314,646,296) (105,524,336,761,413) (110,978,607,295) (105,823,630,015,004)

2 Ng phan (352,553,210,199) (4,909,685,841) (260,779,851,786) (280,040,927,008) (898,283,674,834)

T6ng cong nq (540,867,886,495) (4,909,685,841) (105,785,116,613,199) (391,019,534,303) (106,721,913,689,838)

SHB

Ngfin hang TMCP Sai Gen — Ha NW

Ldi/ 18 thuan tir hog dOng kinh

Lai/16 thuan tir mua ban chUng

Lai/18 thuan tir hog dOng khac (287,505) 9,152,613,493 12,735,916 33,652,777 9,198,714,681

Chi phi hoat clOng (46,090,594,764) (242,222,942,161) (26,595,570,643) (64,080,861,125) (378,989,968,693)

Lqi nhu4n thuan to hoat Ong

kinh doanh truoc chi phi du

phong riii ro tin dung

18,285,443,126 31,325,120,610 39,898,351,788 177,812,636,389 267,321,551,913 Chi phi du pheng rui ro tin dung (6,727,882,433) 110,284,289,444 (2,116,264,180) (54,505,484,733) 46,934,658,099 tong loi nhu4n trinf•c thue 11,557,560,693 141,609,410,054 37,782,087,608 123,307,151,656 314,256,210,012

8

123 SHB

Ngan hang TMCP Sai Gen — Ha Ne'i

15 Tien mat, yang bac, di quj,

Ti& mat bang ngoai t" 247,518,686,478 222,587,125,850

16 Titn girl tai Ngan hang NU nulfrc

30/09/2013 VND

31/12/2012 VND TiL giri thanh town tai Ngan hang Nha nuac 1,784,359,826,247 3,031,869,478,896

Tien giri phong tOa (n6u co)

Titt gni khac

Trdn, yang gal có kj, !viz 5,082,951,647,863 19,879,385,066,481

SHB

V r,artoors,

Ngan hang TMCP Sal Gon — Ha NOi

18 Ch'ing khoan kinh doanh

30/09/2013 VND

31/12/2012 VND

Chtkng khocin Ni

- ChUng khoan Chinh phu

- Chting khoan Ng do cac TCTD khac trong nuac

Oat hanh

- Chimg khoan Ng do cac TCKT trong nuac phat

hanh

- Chimg khoan ViSn do cac TCTD khac trong mac

phat hanh

- Chimg khoan Win do the TCKT trong nuac phat

Chtkng khan kinh doanh khdc

Du' phbng gicim giti chlkng khocin kink doanh (23,938,873,648) (27,177,062,665)

- Chlra niem yet

- Chua niem yet

Cideng khodn kinh doanh khdc:

- Da niem yet

- Chua niem yet

10

SHB

So., partners Ilex $, ons

Ngfin hang TMCP Sal Gan — Ha NOi

19 Cac cling cu tai chinh phai sinh va cac tai san tai chink khac

(theo gia tgi ngay Igp bao cao) clang (theo gia ngay

Tai ngay 30 thing 09 nam 2013

Giao dich ky han tin to 297,020,545,972 3,082,721,362

Tai ngay 31 thing 12 nam 2012

Giao dich ky han tin to 913,539,370,000 3,263,769,995

Giao dich hoan d6i ky han 797,084,127,800 2,582,842,065

20 Cho vay khach hang

30/09/2013 VND

31/12/2012 VND

Cho vay cac to chirc kinh t6, ca nhan 64,608,166,734,755 55,722,484,289,752 Cho vay chit khau thtrcmg phiL va cac giAy

Cho thue tai chinh

Cho vay bang van tai trq, fly thac &Au to 463,953,806,027 74,572,331,345

Ng cho vay dtrgc khoanh va nq chi xir 1Y

65,487,354,474,974 56,939,724,328,665

SHB

Ngfin hang TMCP Sai Can — HA NOi

20.1 Phan tich chit luvng my cho vay

30/09/2013 VND

31/12/2012 VND

31/12/2012 triOu VND O A

C6ng ty co phan von Nha nuac 4,475,955 6.83 3,197,708 5.62 COng ty c6 phan khac 20,904,357 32.12 19,063,710 33.48

Doanh nghiep co von dau to ntrac ngoai 411,935 0.63 500,953 0.88 Hop tac xa va lien hiep hop tac xa 120,744 0.18 70,443 0.12

HO kinh doanh, ca nhan 15,185,358 23.19 15,937,074 27.99

65,487,354 100.00 56,939,724 100.00

12

SHB

,F$118,y, ,00 , ubons

Ngfin hang TMCP Sal Gan - Ha NOi

20.4 Phan tich du nq cho vay theo nganh kinh to

Cong nghiep the bien, the tao

San xuat va phan ph6i dien, khi d6t, nuac

n6ng, hai nu& va dieu hoa kh6ng khi

Cung cap nu6c; hog dOng quan ly va xir

ly rac thai, nu& thai

Xay dung

Ban buon va ban le; sira china 6 to, m6 to,

xe may va xe co dOng co khdc

Van tai kho bai

Dich vu km till va an u6ng

Thong tin va truyen thong

Hog dOng tai chinh, ngan hang va bao

hiem

Hog dOng kinh doanh bat dOng san

Hog dOng chuyen mon, khoa hoc va cong

nghe

Hoat dOng hanh chinh va dich vu hii trq

Hoat dOng dm Dang COng san, t6 chirc

chinh tri - xa hoi ouan Ki nha ntrOc an

Gido duc va dao tao

Y to va hoat Ong trq giiip xa hOi

Nghe thuat, vui choi va giai tri

Hoat &ling dich vu khac

Hog dOng lam thue cac cong viec trong

cac h0 gia dinh, san xuat san pham vat

chat va dich vu to tieu dung dm h0 gia

dinh

Hog dOng dm cac to chin va ca quan

quOc to

Cho vay repo bds dm AMC

Cho vay kdck cua SHBS

13,692,460 4,854,126 11,222,701

144,903

2,200

133,962

20.91 7.41 17.14

0.22

0.00

0.20

8,090,626 3,964,713 8,707,926

654,824

2,236,672

17,105

49,744 4,992

44,085 76,326 21,757 9,206,153

3.93

0.03

0.09 0.01

0.08 0.13 0.04 16.17

SHB

Ngfin hang TMCP Sai Con - Ha NOi

21 Dv phong rid ro tin dung

Der phong chung

Du ph6ng giam do xir ly cac khoan ng kho thu hOi

bang nguon dn phong

DiL chinh tang/ (giam) khac

22 Chun khoin dau to

22.1 Chirng khoan dau to san sang d ban

30/09/2013 31/12/2012

Chang khodn Ni

Chang khoan Chinh pha

Chirng khoan Ng do cac TCTD khac trong nook

48,112,869,317

11,688,790,000 36,124,079,317

(9,128,439,017)

8,370,572,300,808

4,947,245,206,964 375,018,484,551 3,048,308,609,293

48,023,619,317

11,688,790,000 36,334,829,317

(9,863,783,316)

8,909,708,761,329 8,408,732,136,809

14

SHB Mex $0.170:14,

Ngfin hang TMCP Sai Con — HA NOi

22.2 Chfrng khoan d'au fir gifr den ngay dao han

30/09/2013 VND

31/12/2012 VND

Chung khoan Ng do cac TCTD khac trong nuoc

Chirng khoan Ng do cac TCKT trong nu& PH 1,073,411,689,055 1,075,187,684,837

Du pheng giam gia chang khoan du tu gift den

ngay dao han

5,760,197,088,505 4,290,543,803,540

23 GO yen, dAu to dal h#n

30/09/2013 31/12/2012

DAu tu vao cong ty con

Cac khoan dAu tu vao cong ty lien doanh

Cac khoan du tu vao cong ty lien ket

Cac khoan dAu to dai han khac 410,841,525,375 435,325,959,557

Du phOng giam gia dAu tu dai han (5 1,968,799,979) (43,622,883,398)

358,872,725,396 391,703,076,159